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NY K88483

August 17, 2004
CLA-2-83:RR:NC:N1:113 K88483


TARIFF NO.: 8306.29.0000

Mr. Troy D. Crago
Atico International, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of a decorative article from China

Dear Mr. Crago:

In your letter dated August 4, 2004, you requested a tariff classification ruling.

The sample you submitted is referred to as a “Frog Lantern” (item number W029IA00828). The frog is made of colorfully painted sheet steel and is decorated with butterflies and flowers. It measures approximately 9 inches high by 7 inches wide by 3 inches deep. The back of the frog has a hinged door with a 3-inch diameter shallow dish inside to hold a candle. No candle is provided with the frog lantern. There are numerous perforations throughout the body of the frog. Although the product has a handle on top and is called a lantern, the candlelight serves only to enhance the frog’s decorative features.

The applicable subheading for the frog ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 646-733-3018.


Robert B. Swierupski

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